Practical Accounting for General ContractorsMcGraw-Hill Book Company, Incorporated, 1922 - 254 стор. |
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Загальні терміни та фрази
ACCOUNT Debit Accounts Payable Ledger Accrued Contract Cost Accts agreed amount auditor Balance As shown bank basis Cash Record cent charges and credits CHECKING SHEET classification columns construction contract and jobbing contractor control accounts control figures cost accounts cost and income Cost to Date cost to finish credit Accounts credit memos Cumulative Contract Ledger debit and credit deducted detail disbursing agent distribution duplicate Earned Contract Sales entered equal equipment estimated cost extra orders Figure Analysis Book filed fixed fee foreman FORM funds gross profit Inventory Jobbing Ledger Jobbing Sales journal entry labor and expense labor and material Ledger accounts liability lump sum contracts month monthly operation original owner paid payment Payroll and Expense percentage performed plant Profit and Loss receipts red figures requisition schedule sheet showing statement store room orders sub-account sub-contractor symbol tion transfer Treasury Stock Unearned Unfinished vendors vouchers
Популярні уривки
Сторінка 237 - Owner shall be at liberty, after three days written notice to the Contractor , to provide any such labor or materials, and to deduct the cost thereof from any money then due or thereafter to become due to the Contractor under...
Сторінка 239 - Contractor, the Owner shall have the right to retain out of any payment then due or thereafter to become due an amount sufficient to completely indemnify him against such lien or claim.
Сторінка 238 - Should the Contractor., be delayed in the prosecution or completion of the work by the act, neglect or default of the Owner.
Сторінка 237 - ... under this contract, of all materials, tools and appliances thereon, and to employ any other person or persons to finish the work and to provide the materials therefor; and in case of such discontinuance of the employment of the contractor he shall not be entitled to receive any further payment under this contract until the said work shall be wholly finished at which time, if the unpaid balance of the amount to be paid under this contract shall exceed the expense incurred by the owner in finishing...
Сторінка 239 - Architect within ten days of the announcement of such decision, then the matter shall be referred to a Board of Arbitration to consist of one person selected by the Owner.
Сторінка 236 - It is understood and agreed by and between the parties hereto that the work included in this contract is to be done under the direction of the said Architect, and that decision as to the true construction and meaning of the drawings and specifications shall be final.
Сторінка 230 - A contract is an agreement enforceable at law made between two or more persons, by which rights are acquired by one or more to acts or forbearances on the part of the other or others.
Сторінка 238 - IX. It is hereby mutually agreed between the parties hereto that the sum to be paid by the Owner to the Contractor for said work and materials shall be...
Сторінка 237 - Should the Contractor at any time refuse or neglect to supply a sufficiency of properly skilled workmen, or of materials of the proper quality, or fail in any respect to prosecute the work with...
Сторінка 236 - Contractor not agree as to the amount to be paid or allowed, the work shall go on under the order required above, and in case of failure to agree, the determination of said amount shall be referred to arbitration, as provided for in Art. XII of this contract.